https://www.taxtmi.com/forum/issue?id=117755 SEZ units' exports are zero-rated supply under IGST Section 16 and treated accordingly in returns; domestic supplies are taxable and must be reported in GSTR 1 and taxed in GSTR 3B. For goods treated as imports with a Shipping Bill there is no reporting or tax in GSTR 1/GSTR 3B; goods not treated as imports require a sale invoice, B2B/B2C classification, reporting and tax payment. Services from SEZ units are regular taxable supplies to be reported in GSTR 1 and taxed in GSTR 3B. Reverse charge liabilities are unsettled; paying tax and claiming credit is a cautious, revenue neutral approach. en-us Wed, 12 Jan 2022 13:13:47 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117755 SEZ units' exports are zero-rated supply under IGST Section 16 and treated accordingly in returns; domestic supplies are taxable and must be reported in GSTR 1 and taxed in GSTR 3B. For goods treated as imports with a Shipping Bill there is no reporting or tax in GSTR 1/GSTR 3B; goods not treated as imports require a sale invoice, B2B/B2C classification, reporting and tax payment. Services from SEZ units are regular taxable supplies to be reported in GSTR 1 and taxed in GSTR 3B. Reverse charge liabilities are unsettled; paying tax and claiming credit is a cautious, revenue neutral approach. Discussion-Forum GST Wed, 12 Jan 2022 13:13:47 +0530 https://www.taxtmi.com/forum/issue?id=117755